Fresno County, CA: Property Tax Appeal Instructions (2025-26)

Key facts at a glance

The 60-second primer

Your property tax value is the lesser of (a) your Prop 13 factored base-year value (purchase or new-construction value plus up to 2% inflation per year), or (b) market value on January 1 (the "lien date"). If market value is lower, you may get a temporary Prop 8 reduction for that year. Prop 8 reductions are reviewed every year and can rise more than 2% as the market recovers, though never above your Prop 13 track.

Every California county handles appeals differently. If you own property in multiple counties, take a look at our county-specific guides for all California counties.

New to property tax appeals? Start with the fundamentals in our Appeal 101 article, which covers the core concepts that apply across California.

The Fresno "Informal" Route (Prop 8 Review)

Most homeowners should start here because it is free, faster, and often resolves things without a hearing. Learn more about choosing between informal and formal appeals to understand which path fits your situation. Your goal is to show the Assessor your January 1 market value is below your enrolled value.

Step 1: Check your enrolled value

Look up your parcel on the county's Assessed Value Lookup to confirm the current assessed value you're trying to beat. Jot down your APN.

Step 2: Build credible comps around January 1

Pull 3 to 5 nearby sales similar in size, age, and condition that closed near January 1. Fresno County guidance states that boards may consider sales no later than 90 days after the valuation date. Earlier sales are fine if they bracket the lien date. For detailed guidance on finding and analyzing sales data, see our article on selecting comparable sales.

Step 3: Request a decline-in-value review

Email or call the Assessor and share your January 1 analysis. Fresno does not post a Prop 8 e-form. If you still disagree after their review, you can file a formal appeal within the window shown above.

Step 4: Watch the calendar

Tax bills are mailed in late October. If you have not received a satisfactory response or you still disagree, file a formal appeal before the window closes.

The Fresno "Formal" Route (Assessment Appeals Board)

Use this if the informal review does not resolve your value.

Step 1: Check timing and what you're appealing

For regular annual assessments, the 2025 filing window is July 2 through November 30. Because November 30, 2025 is a Sunday, a mailed application postmarked December 1, 2025 will be timely. Different deadlines apply: Supplemental or Escape assessments have 60 days, and Calamity reassessments have 6 months from the Assessor's notice.

Step 2: File the application

Submit the current BOE-305-AH Assessment Appeal Application by mail or in person to the Clerk. Include the $86 non-refundable fee. Fresno accepts only hard copies with original signatures and does not accept applications by email or fax.

Step 3: Know who hears your case

Fresno uses a five-member Assessment Appeals Board that sits as the local board of equalization. Meetings are open to the public.

Step 4: Build and submit your evidence

Focus on the January 1 lien date. Comparable sales must be no later than 90 days after the valuation date. Understanding what assessors really care about helps you prioritize the strongest evidence. If you want to see the Assessor's packet ahead of time, make a written "Exchange of Information" request under Revenue and Taxation Code section 1606 and Property Tax Rule 305.1 at least 30 days before the hearing.

Step 5: Hearing day and outcome

Arrive early and check in. The Board may decrease, increase, or leave your assessment unchanged based on the evidence. Meetings typically begin at 1:30 p.m. Findings of Fact, if you request them, cost $405.05 per application. You must pay tax installments on time while an appeal is pending. Refunds are issued if you win.

DIY Evidence Checklist (that actually works)

You'll need 3 to 5 closed sales within about 0.5 to 1 mile, similar bed-bath-size-age, bracketing January 1. Sales must be no later than 90 days after the lien date. Include an adjustments table for lot size, condition, garage, pools, and time. Add photos and repair estimates that prove condition as of January 1. Provide a short summary that explains neighborhood trend and why your January 1 value is below the enrolled number. Optional: initiate an Exchange of Information to see the Assessor's basis before the hearing.

Frequently Asked Questions

Can my assessment jump more than 2 percent in one year?

Yes, but only when you are in a temporary Prop 8 status. As the market recovers, the assessed value can increase by more than 2 percent until it reaches your Prop 13 track. It can never exceed your Prop 13 factored base-year value unless there is a reassessable event. We cover this topic in detail in our appeal myths article.

Do I have to reapply for a Prop 8 reduction each year?

No. Once a property is on Prop 8 review, the Assessor re-tests it each lien date and enrolls the lower of base-year value or market value. If you disagree with what they enroll, you can appeal for that year.

Do I have to pay my property taxes while my appeal is pending?

Yes. Paying on time avoids penalties. If the Board reduces your value, you get a refund.

Where can I verify my parcel and assessed value?

Use Fresno's Assessed Value Lookup or parcel finder to confirm current enrollment and your APN.

How your assessment behaves when values fall, then rise

This example shows how a temporary Prop 8 reduction lowers the assessment during a dip, then the value climbs back toward your Prop 13 track as the market improves. Boards will look at the January 1 value for the year you are appealing.

How AppealArc helps

AppealArc pulls the right Fresno-area comps, builds a clean January 1 grid, and packages your evidence in a county-friendly format. You focus on the house. We focus on the numbers.

Rules are local. Always verify the current instructions with Fresno County and county's official sites before filing.